Maryland HB1576 imposes a sales and use tax on electronic smoking devices and vaping liquid, with revenue directed to the Maryland Pediatric Cancer.
Maryland HB1576 establishes a sales and use tax on electronic smoking devices and vaping liquid, with the revenue generated allocated to the Maryland Pediatric Cancer Fund. The tax rate for electronic smoking devices is 30% of the taxable price, while the tax rate for vaping liquid sold in containers of milliliters or less is also 30%. The fund supports pediatric cancer research and administrative expenses. The bill also specifies that the fund shall be used only for pediatric cancer research and administrative expenses as provided in the legislation.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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